题目内容
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If one were planning an outdoor game during this period, he should ______.
A．plan it for the morning hours
B．plan it for the afternoon hours
C．plan it for the evening hours
D．wait until there was better weather
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A scientist who wants to predict the way in which consumers (消费者) will spend their money must study consumer behavior. He must obtain data both on the resources of consumers and on the motives that tend to encourage or discourage money spending.
If an economist were asked which of three groups borrow most — people with rising incomes, stable incomes, or decreasing incomes—he would probably answer, those with decreasing incomes. Actually in the years 1947 ~ 1950, the answer was: people with rising incomes. People with decreasing incomes were next and people with stable incomes borrowed the least. This shows us that traditional assumptions (假设) about earning and spending are not always reliable. Another traditional assumption is that if people who have money expect prices to go up they will hasten to buy. If they expect prices to go down, they will postpone buying. But research surveys have shown that this is not always true.
The expectations of price increases may not stimulate buying. One typical attitude was expressed by the wife of a mechanic in an interview at a time of rising prices. "In a few months, "she said, "we' 11 have pay more for meat and milk; we' 11 have less to spend on other things. "Her family had been planning to buy a new car but they postponed this purchase. Furthermore, the rise in prices that has already taken place may be disliked and buyer's resistance may be produced. This is shown by the following typical comment; "I just don't pay these prices; they are too high. " The investigations mentioned above were carried out in America; The condition most helpful to spending appears to be price stability. If prices have been stable and people consider that they are reasonable, they are likely to buy. Thus, it appears that the common business policy of maintaining stable prices is based on a correct understanding of consumer psychology (心理学) .
According to the passage, if one wants to predict the way spend their money, he should
A．rely on traditional assumptions about earning and spending
B．try to encourage or discourage consumers to spend money
C．carry out investigations on consumer behavior. and get data on consumers incomes and money spending motives
D．do researches in consumer psychology in a laboratory
Passage Three
Questions 31 to 35 are based on the following passage.
Americans are a very energetic and mobile people, always on the run; rushing from one appointment to another, from a PTA (Parent Teacher Association) meeting to a social planning committee. They have very little time to spend preparing elaborate（精致的，复杂的）everyday meals to be eaten at leisure. In many homes it is rare for the whole family to sit down at supper together. Clubs and committees force them to grab a quick meal rather than a sit-down supper.
When they do have the chance to eat at home, often the working housewife prefers to prepare meals that can be quickly heated and consumed. It is no wonder, therefore, that America has become a shelter for fast food consumption.
This great transformation occurred after World War Ⅱ when many women began to work full time and spend less time at home with their families. Women, however, wanted to function well in the capacity of homemaker, as well as that of career woman but time became a precious commodity（商品）which had to be carefully used.
Therefore, it was necessary to make her life easier at home in the preparation of the family dinner. Simultaneously with women entering the job market there was also a shifting of the focus of home entertainment from the radio to the television. Television became the latest fashion in the 1950s and no one wanted to miss his or her favorite programs. And then, the place for supper shifted from the dining room to the living room.
As the customs changed, so did the culture. The immediate solution for this was the invention of the TV dinner. These were frozen meals which were divided into portions of meat and vegetables. They could easily be put into an oven（锅）and prepared within minutes. The tin trays（托盘）in which they were served were conveniently carried into the living room and dinner was consumed in front of a TV set. Cleaning up afterwards was no problem. The tin trays were easily thrown into the garbage.
From fast dinners at home the next step was quick eating while on the road. Love for TV was combined with the fascination for the automobile. It is not odd that with the development of the superhighways America saw the beginning of fast food chains. McDonald's paved the way with its variety of burgers and cold drinks soon to be followed by all kinds of other foods. Today dozens of fast-food chain stores can be found along highways, in modern shopping malls and scattered throughout neighborhoods in America. Taco Bell, Pizza Hut, Roy Roger's, Burger King and Wendy's are just a few of the fast-food chains which are now part of American culture． They offer chicken, donuts, tacos and pizza, all quickly produced in great quantities for the masses. These establishments have given shape to the modern lifestyles and diet of the American people.
31．In America, the whole family seldom have dinner together at home because＿．
A．they have so many social activities
B．they have a lot of meetings to attend
C．they rush from one appointment to another
D．they often move from one place to another
The _________we got indicated that the enemy were planning further attacks.
A． knowledge
B． message
C． intelligence
D． imagination
A major new study shows that the situation may be changing. A large and rapid drop in the world's birth rate has taken place during the past 10 years. Families generally are smaller now than they were a few years ago. It is happening in both developing and industrial nations.
Researchers said they found a number of reasons for this. More men and women are waiting longer to get married and are using birth control devices and methods to prevent or delay pregnancy. More women are going to school or working at jobs away from their homes instead of having children. And more governments, especially in developing nations, now support family planning programs to reduce population growth. China is one of the nations that has made great progress in reducing its population growth.
China has already cut its rate of population growth by about one half since 1970. China now urges each family to have no more than one child. And it hopes to reach zero population growth, the number of births equaling the number of deaths, by the year 2000.
Several nations in Europe already have fewer births than deaths. Experts said that these nations could face a serious shortage of workers in the future. And the persons who are working could face much higher taxes to help support the growing number of retired people.
In the sentence "Experts long have been concerned about such growth" of Paragraph 1, the phrase "concerned about" is similar in meaning to ______.
A．worried about
B．related to
C．engaged in
D．made a study of
Eagle has experienced increased competition and as a result, in order to maintain its current levels of sales, it has decreased the selling price of its products significantly since September 2014. The finance director has informed your audit manager that he expects increased inventory levels at the year end. He also notified your manager that one of Eagle’s key customers has been experiencing financial difficulties. Therefore, Eagle has agreed that the customer can take a six-month payment break, after which payments will continue as normal. The finance director does not believe that any allowance is required against this receivable.
In October 2014 the financial controller of Eagle was dismissed. He had been employed by the company for over 20 years, and he has threatened to sue the company for unfair dismissal. The role of financial controller has not yet been filled and so his tasks have been shared between the existing finance department team. In addition, the purchase ledger supervisor left in August and a replacement has been appointed in the last week. However, for this period no supplier statement reconciliations or purchase ledger control account reconciliations were performed.
You have undertaken a preliminary analytical review of the draft year to date statement of profit or loss, and you are surprised to see a significant fall in administration expenses.
Required:
Explain FIVE audit risks, and the auditor’s response to each risk, in planning the audit of Eagle Heating Co.
the audit of the financial statements for the year ended 30 November 2007. The draft financial statements show
revenue of $125 million (2006 – $103 million), profit before tax of $5·6 million (2006 – $5·1 million) and total
assets of $95 million (2006 – $90 million). Your firm was appointed as auditor to Island Co for the first time in June
2007.
Island Co designs, constructs and installs machinery for five key customers. Payment is due in three instalments: 50%
is due when the order is confirmed (stage one), 25% on delivery of the machinery (stage two), and 25% on successful
installation in the customer’s coal mine (stage three). Generally it takes six months from the order being finalised until
the final installation.
At 30 November, there is an amount outstanding of $2·85 million from Jacks Mine Co. The amount is a disputed
stage three payment. Jacks Mine Co is refusing to pay until the machinery, which was installed in August 2007, is
running at 100% efficiency.
One customer, Sawyer Co, communicated in November 2007, via its lawyers with Island Co, claiming damages for
injuries suffered by a drilling machine operator whose arm was severely injured when a machine malfunctioned. Kate
Shannon, the chief executive officer of Island Co, has told you that the claim is being ignored as it is generally known
that Sawyer Co has a poor health and safety record, and thus the accident was their fault. Two orders which were
placed by Sawyer Co in October 2007 have been cancelled.
Work in progress is valued at $8·5 million at 30 November 2007. A physical inventory count was held on
17 November 2007. The chief engineer estimated the stage of completion of each machine at that date. One of the
major components included in the coal extracting machinery is now being sourced from overseas. The new supplier,
Locke Co, is located in Spain and invoices Island Co in euros. There is a trade payable of $1·5 million owing to Locke
Co recorded within current liabilities.
All machines are supplied carrying a one year warranty. A warranty provision is recognised on the balance sheet at
$2·5 million (2006 – $2·4 million). Kate Shannon estimates the cost of repairing defective machinery reported by
customers, and this estimate forms the basis of the provision.
Kate Shannon owns 60% of the shares in Island Co. She also owns 55% of Pacific Co, which leases a head office to
Island Co. Kate is considering selling some of her shares in Island Co in late January 2008, and would like the audit
to be finished by that time.
Required:
(a) Using the information provided, identify and explain the principal audit risks, and any other matters to be
considered when planning the final audit for Island Co for the year ended 30 November 2007.
Note: your answer should be presented in the format of briefing notes to be used at a planning meeting.
Requirement (a) includes 2 professional marks. (13 marks)
When Biggo Manufacturing (a public listed company) needed to build an extension to its factory, it obtained planning permission to build it on an adjacent field. The local government authority was keen to attract the new jobs that would go with the expansion and so granted the permission despite the objections of a number of residents, who were concerned that the new factory extension would mean the loss of a children’s play area.
When the board of Biggo met after the building approval had been given, the chief executive read out a letter from Albert Doo, leader of the local government authority, saying that although permission to build had been given, the company should consider making a sizeable contribution towards creating a new children’s play area in a nearby location. Mr Doo said that Biggo ‘should recognise its social responsibility’. He said that the company should consider itself a citizen of society and should, accordingly, ‘recognise its responsibilities as well as its legal rights’.
One of Biggo’s directors, Robert Tens, said he thought the request was entirely reasonable given the displacement of the play area. He also said that they could use the donation strategically to help cultivate the company’s reputation locally to help in future recruitment. It might also, he said, help to reduce resistance to any future expansion the company might need to make.
Margaret Heggs, in contrast, argued that the company should not make the donation as it was likely that company profits would be low in the current year. She said that the acquisition of the land and the gaining of planning permission were done through the normal legal channels and so the company had no further contractual or ethical duties to the local government, nor to the local community. She said that Biggo provided local employment and produced excellent products and so it was unreasonable for the request for a donation to have been made. ‘This board is accountable to the shareholders of Biggo and not to the local community or the local government authority’, she said.
Required:
(a) Explain the meaning of ‘rights’ and ‘responsibilities’ in the context of Biggo and describe how these terms are interpreted at the two ends of the Gray, Owen & Adams ‘continuum’. (10 marks)
(b) Justify, using evidence from the case, which of Gray, Owen & Adams’s positions are best described by the comments made by Robert Tens and also Margaret Heggs. (6 marks)
(c) Define ‘social responsibility’ as used by Albert Doo. Contrast how short and long-term shareholder interest perspectives may affect Biggo’s attitude to the requested contribution for the children’s play area. (9 marks)
Another study showed that for every minute a person is in a supermarket after the first half hour, she or he spends $50. If someone stays forty minutes, the supermarket has an additional $5.00. So the store has a comfortable temperature in summer and winter, and it plays soft music. It is a pleasant place for people to stay and spend more money.
Some stores have red or pink lights over the meat so the meat looks redder. They put light green paper around lettuce (生菜) and put apples in red plastic bags.
So be careful in the supermarket. You may go home with a bag of food you were not planning to buy. The supermarket, not you, decided you should buy it.
Marketing specialists study______.
A．plants suitable for human needs
B．how to build shelves
C．method of selling more products
D．how to own supermarkets
which were recently discussed at the monthly audit managers’ meeting:
(1) Nate & Co has recently been approached by a potential new audit client, Fisher Co. Your firm is keen to take the
appointment and is currently carrying out client acceptance procedures. Fisher Co was recently incorporated by
Marcellus Fisher, with its main trade being the retailing of wooden storage boxes.
(2) Nate & Co provides the audit service to CF Co, a national financial services organisation. Due to a number of
errors in the recording of cash deposits from new customers that have been discovered by CF Co’s internal audit
team, the directors of CF Co have requested that your firm carry out a review of the financial information
technology systems. It has come to your attention that while working on the audit planning of CF Co, Jin Sayed,
one of the juniors on the audit team, who is a recent information technology graduate, spent three hours
providing advice to the internal audit team about how to improve the system. As far as you know, this advice has
not been used by the internal audit team.
(3) LA Shots Co is a manufacturer of bottled drinks, and has been an audit client of Nate & Co for five years. Two
audit juniors attended the annual inventory count last Monday. They reported that Brenda Mangle, the new
production manager of LA Shots Co, wanted the inventory count and audit procedures performed as quickly as
possible. As an incentive she offered the two juniors ten free bottles of ‘Super Juice’ from the end of the
production line. Brenda also invited them to join the LA Shots Co office party, which commenced at the end of
the inventory count. The inventory count and audit procedures were completed within two hours (the previous
year’s procedures lasted a full day), and the juniors then spent four hours at the office party.
Required:
(a) Define ‘money laundering’ and state the procedures specific to money laundering that should be considered
before, and on the acceptance of, the audit appointment of Fisher Co. (5 marks)
(a) ISA 300 Planning an Audit of Financial Statements provides guidance to auditors. Planning an audit involves establishing the overall audit strategy for the engagement and developing an audit plan. Adequate planning benefits the audit of financial statements in several ways.
Required:
Explain the importance of audit planning. (5 marks)
(b) You are the audit senior in charge of the audit of Swandive Co (Swandive), and have been informed by your audit manager that during the year a fraud occurred at the client. A payroll clerk set up fictitious employees and the wages were paid into the clerk’s own bank account. This clerk has subsequently left the company, but the audit manager is concerned that additional frauds have taken place in the wages department.
Required:
Describe procedures which should be undertaken during the audit of wages as a result of the manager’s assessment of the increased risk of fraud. (5 marks)
